TaxTMI 
TaxTMI 
2018 (11) TMI 1029
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....ellant Shri. K. P. Muralidharan, AC (AR) for the Respondent ORDER The assessee has filed this appeal challenging the denial of CENVAT Credit availed on the basis of supplementary invoice issued by the service provider. A Show Cause Notice dated 10.03.2016 was issued for the period November, 2013 to December, 2014 alleging that the appellant had availed incorrect CENVAT Credit of service tax ....
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.... which has not been revoked; VCES-3 issued to the service provider has neither been challenged by the Revenue nor has it issued any notice to the service provider as to any fraud or collusion, etc.; that the appellant was not aware as to whether or not its service provider had paid service tax before the issuance of supplementary invoice, etc. 1.3 The adjudicating authority however, vide Order-in....
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....rovider nor has the Revenue issued any notice to the service provider alleging fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Finance Act, 1994, or of the Rules made thereunder, with the intent to evade payment of service tax - which are the requirements of Rule 9(1)(bb) of the CENVAT Credit Rules, 2004 and therefore, I find that....